Answer the Following Questions Using the Information Below:
Norman -What Is the Fixed Overhead Production-Volume Variance?
A)$27 000 Favourable

Answer the following questions using the information below:
Norman & Appleby Corporation manufactured 15 000 golf bags during March.The fixed overhead cost-allocation rate is $20.00 per machine-hour.The following fixed overhead data pertain to March:
$$\begin{array} { l r r } & \text { Actual } & \text { Static Budget } \\\text { Production } & 15000 \text { units } & 18000 \text { units } \\\text { Machine-hours } & 7650 \text { hours } & 9000 \text { hours } \\\text { Fixed overhead cost for March } & \$ 122000 & \$ 120000\end{array}$$
-What is the fixed overhead production-volume variance?

A) $27 000 favourable
B) $33 000 unfavourable
C) $30 000 unfavourable
D) $3000 unfavourable